Shaurya Alloys PVT LTD vs. State Of Punjab And Another
Facts
The petitioner, Shaurya Alloys Pvt. Ltd., filed a writ petition seeking to quash a notice in Form GST MOV-10 dated February 20, 2023, issued by respondent No. 2, and to secure the unconditional release of its goods and conveyance. The State counsel informed the Court that a final order in Form GST MOV-11 had been passed on March 6, 2023, imposing tax and penalty, and that this order was appealable. The petitioner's counsel stated that the petitioner would deposit a bank guarantee for the amount specified in the MOV-11 order, after which the goods should be released.
Held
The Court disposed of the writ petition by granting liberty to the petitioner to file an appeal against the order dated March 6, 2023 (MOV-11) in accordance with the law. The Court further directed the competent authority to provisionally release the goods in question within two days, provided the petitioner deposits a bank guarantee as per the penalty and fine imposed by the order dated March 6, 2023. The Court did not decide on the merits of the challenge to the MOV-10 notice itself, but rather facilitated the release of goods upon compliance with the final order's financial implications and directed the petitioner to pursue the statutory appeal.
Key Issues
1. Whether the petitioner is entitled to a writ of certiorari to quash the notice in Form GST MOV-10 dated February 20, 2023, and a direction for unconditional release of goods and conveyance, considering that a final order imposing tax and penalty has been passed. Petitioner's contention: The petitioner sought the quashing of the notice and release of goods, implying a challenge to the detention and imposition of tax/penalty. The petitioner agreed to furnish a bank guarantee for the disputed amount to secure the release of goods. Revenue's contention: The State counsel informed the Court that a final order (MOV-11) had been passed on March 6, 2023, and that this order is appealable before the First Appellate Authority, indicating that the available statutory remedy should be pursued.
Sections Cited
GST MOV-10, GST MOV-11
AI-generated summary — verify with the full judgment below
136 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-4684-2023(O&M) Date of Decision:09.03.2023 Shaurya Alloys Pvt. Ltd.
....... Petitioner Versus State of Punjab and another ...... Respondents CORAM : HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MR. JUSTICE KULDEEP TIWARI *** Present: Mr. Mukesh Singla, Advocate for the petitioner Ms.Anu Pal, Sr.DAG,Punjab. *** RITU BAHRI, J.(ORAL) Petitioner is seeking a writ in the nature of certiorari for quashing the impugned notice in Form GST MOV-10 dated 20.02.2023 (Annexure P-4) issued/passed by respondent No.2 and further seeking a direction to respondent No.2 to unconditionally release goods along with conveyance. Learned State counsel, on instructions, informs that in this case, the final order i.e. MOV-11 has been passed/issued on 06.03.2023, whereby tax and penalty has been imposed. She further states that this order is appealable before the First Appellate Authority. Learned counsel for the petitioner states that the petitioner will deposit the bank guarantee with respect to the amount mentioned in MOV-11 and thereafter, the goods may be released. SUNITA NAGPAL 2023.03.09 17:16 I attest to the accuracy and i
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